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VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… and other dedicated revenue funds using established rates. A new automated process was implemented as of July 1, 2018 … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time … which journal lines can post successfully and which are in error, and split the lines to allow for separate agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… that lead to stable, high-demand careers in teaching, healthcare, and social work. These are the professions that … off, the loss is not only fewer degrees, but a weakened talent pipeline that undermines regional economies, cultural …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… participation to the Department of Economic Development (DED). In 2011, DiNapoli issued a report on MWBE reporting at … performed work on MTA contracts and amounts reported to DED represent amounts actually paid to certified MWBE …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli Audit Finds Gaps in NYC School Safety Planning
… P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time by schools and policies did … Act, as well as the safety planning of 25 of the city’s 1,800 schools. They found city regulations, which guide the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningAllocation and Budgetary Controls Over Unrestricted Funds
… for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and sufficient budgetary controls …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsXVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewThe Changing Face of Post-Pandemic New York City
… York City and highlight significant policy implications moving forward, according to a report released today by New … York City and highlight significant policy implications moving forward according to a report released today by New …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… State Department of Civil Service (Department) contracts with UnitedHealthcare (United) to process and pay medical and … United improperly paid for medical services designated with modifier code 59 that were not distinct and independent … initial audit, we reviewed a random sample of 245 claims with modifier 59. We identified 13 claims that were overpaid …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… the New York State Common Retirement Fund’s request for an independent review of the company’s policies and practices … a loud message to Amazon that they want the company to do more to address racial diversity, equity and inclusion. … continue to press Amazon to take an independent look at how it is addressing racial justice and equity, just as other …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … to ensure that lodging expenses were within allowable rates in 24 instances, allowing a total of $2,258 to be spent …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… not been withheld. DiNapoli also reported: The 2017 bonus pool for securities industry employees who work in New York … reach an estimated $31.4 billion. The growth in the bonus pool likely benefitted from changes in the federal tax code … York City makes up about three-quarters of the statewide pool for finance and insurance. New York City's budget …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017DiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… G. James, and Acting Medicaid Inspector General Frank T. Walsh, Jr. today announced the arrests of four defendants for … essential resources from the health care delivery system,” Walsh said. “My office will continue to work closely with our …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionOpinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the option of requiring certification, verification, or neither." (Memorandum of the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… New York State Comptroller Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, … and members of the New York Congressional delegation, to express his strong opposition to the Financial CHOICE Act , which was the subject of a … New York State Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsX.6 Overview – X. Guide to Vendor/Customer Management
… New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). Vendor … the Statewide Vendor File with Special Use Vendor IDs for processing transactions to unique vendors. Special Use Vendor IDs are a ten-digit number starting with ”0” and are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewOpinion 89-39
… these agreements (see, e.g., Town Law, §§20[3][b], 64[4],[6], 119; General Municipal Law, §78). Also, because you state …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Oversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding … Law requires the State Education Department (Department) to (a) determine and define the qualifications of drivers, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… recorded and supported with documentation, bills are paid on time, and funds are safeguarded and available for … policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate … and receipts. Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based … authorizing legislation as well as project budgets. The journals post the control records within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. Budget Journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactions